I would just say that, seeing as her chest comes down to where it does but the arms stop shorter, it kind of looks odd, so maybe complete a bit more arm. That said, is this a WIP? if so, silly me. But then you've signed it... hmmm.

Also, try to improve the image quality in photoshop so we can see it better. I recommend a sharpen and some more brightness + contrast.

I see there are some issues with anatomy, value, light and form. I'd use references for the anatomy as it's incorrect almost everywhere. There's also little to no shading going on, making things look flatter than it would. The lighting's also inconsistent. For instance, the cast shadow on the neck is very sharp, suggesting direct light, whereas the nose cast shadow is extremely diffuse, suggesting diffuse light.

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